analisis perbandingan kinerja bank devisa dan bank non devisa di indonesia

The growth of Gross Domestic Product effect the Banking sector as people do more saving and lending. While people looking for profitable policy of the bank, they sometimes forget about observing the bank’s financial performance to reduce inflict of financial loss. There are 2 types of bank; foreign bank and non-foreign exchange bank. These banks was grouped by Bank Indonesia to prevent 1998 incident where people can’t trust bank. Therefore, Bank Indonesia made a clear provision about the requirements to become foreign exchange bank. The legitimate method to evaluate the financial performance by BI is CAMELS ranking system. These two different group definitely have advantages and disadvantages towards other. While judging without statistic test, a definite answer will not be discovered. The objective of this research is to obtain evidence about the difference of foreign exchange bank and non-foreign echange bank measured by Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Return on Asset (ROA), and Loan to Deposit Ratio (LDR). The sample of this research was selected by using purposive sampling and the secondary data was analyzed by using independent sample t-test. The total amount of sample in this research is 35 foreign exchange bank and 19 non-foreign exchange bank which silmutaneously issue financial statements and registered at Bank Indonesia for the year 2014-2016. The results of this research are (1) there is difference financial performance in capital between foreign exchange and non-foreign exchange banks which CAR was performed better by foreign exchange bank, (2) there is no difference financial performance in asset quality between 2 groups of bank, (3) there is difference financial performance in ability to develop earnings as foreign exchange bank perform better ROA, and lastly (4) there is no difference financial performance in liquidity betweeh foreign exchange bank and non-foreign exchange bank